Replacement EP&O Levy: What It Funds, What It Costs

No. This is a replacement levy, not a new one.

• The current levy was approved by voters in 2022 and ends after 2026.
• If voters approve this replacement, it would start in 2027 and continue for four years.

Beginning in 2027, the EP&O levy rate may increase slightly, but the combined property tax rate for district voters is expected to go down.

This is because the district’s bond payments will decrease, which helps lower the combined tax rate even as the levy is renewed.

In past years, the district collected less than the maximum amount because property values grew faster than expected.

To better match real growth and meet student needs, the district is using a 10% property value growth estimate. 

This estimate remains within the state’s legal limit and allows the district to more accurately plan for staffing, programs, and services.

No. Funding from the state makes up about 77% of the Puyallup School District's Budget. 

The state's funding supports some important school operations based on the prototypical model: 

• Salary and benefits  
• Preventative maintenance   
• Equipment maintenance agreements  
• Parts for repairs  
• Supplies for servicing equipment  
• Health and safety inspections  
• Septic and sewer pumping  
• Contracted repairs/services  
• Staff training  
• Software licenses and maintenance agreements  
• Internet Connectivity 

Additionally, enrollment, regional cost of living differences, poverty values, and the number of special needs or non-English speaking students are all factors in the district's state funding.

Most districts also receive additional federal funding, mostly determined by poverty levels and special needs populations within a district. 

The EP&O levy makes up about 16% of the Puyallup School District’s yearly budget.

Without it, the district would lose a significant amount of local funding used for staffing, class size, and student programs.

Yes. In February 2024, voters approved the Capital Levy for safety, facility, and technology improvements.

• Levy - a local property tax collected by school districts to fund the portion of educational programs and operations that are not funded by the state. ​​
  • Requires a simplemajority to pass (50% + 1).
  • Lasts between 1-6 years.
    • EP&O Levy - Funds essential daily school operations (e.g., teachers, support staff, supplies, and materials and routine building maintenance​). 
    • Capital Levy - Funds short-term critical needs (e.g., modern technology, enhanced building security renovation projects).
    • Transportation Levy - Funds new buses or major repairs to older buses to prolong their useful life.

• Bond - Authorizes the district to purchase property for schools, construct new schools, or modernize existing schools.
  • Requires a supermajority to pass (60% + 1).
  • Lasts between 12-20 years.

The levy helps pay for staffing, classroom materials, and student programs such as music, arts, athletics, and transportation in our community schools. 

Like many school districts across Washington State, Puyallup School District is facing a budget deficit because the cost of operating schools has increased faster than state funding. Key factors include:

• Rising costs for staffing, transportation, and student programs

• Flat or declining enrollment, which affects state funding levels

• Basic education funding formulas provide support for schools, but do not cover everything districts need (e.g., materials, supplies, operating costs, transportation, special education)

Learn more about the district's budget restoration process, which provides additional information about the deficit, school funding, and the district's approach to addressing the budget.

No. The EP&O Levy only covers a portion of the district’s operating budget. The district will continue to face rising costs and long-term financial challenges.

If the Puyallup School District 2026 EP&O Replacement Levy passes, it prevents reductions that would occur specifically from the loss of local levy funding. However, the district is also undergoing a separate Budget Restoration process during the 2025-26 school year to address a long-term structural deficit, which remains in place regardless of the levy. As a result, passing the levy does not eliminate the deficit or remove the need for continued budget planning and adjustments.

Washington State Voter Eligibility

• United States citizen
• Washington state resident
• At least 18 years old 
  • 16-17 year old: Sign up as a Future Voter and be automatically registered to vote when you qualify

EP&O Replacement Levy Election Timeline

• Friday, January 23, 2026
  • Ballots are mailed to registered voters. Voters who register after this date will receive a ballot once registration is completed.
• Monday, February 02, 2026
  • Deadline to register to vote online or by mail (mail-in registrations must be received by this date).
• Tuesday, February 10, 2026
  • Ballots must be submitted in a Pierce County Ballot Dropbox by 8 p.m.
  • In-person voter registration and updates are available until 8 p.m. at the Pierce County Election Center (2501 S 35th St, Tacoma, WA 98409).

Returning Your Ballot

Voters may return their ballot as soon as it is received.

• Pierce County Ballot Dropbox (Recommended): No stamp required; must be returned by 8 p.m. on Election Day.
• Mail: Ballots must be postmarked by February 10; USPS recommends mailing at least one week before Election Day.
• In-Person Assistance: Voters may receive help and use accessible voting equipment at the Pierce County Election Center.

Voter Registration and Updates

• Online Voter Registration: VoteWA - Register to vote online, check your voter registration, and update your information.
   
• Mail Voter Registration: Washington Secretary of State - Download and print the official Washington State Voter Registration form to register or update your information by mail. Available in over 20 different languages.

Voter Assistance Available at South Sound Libraries on Election Day

Not able to go to the Pierce County Election Center in Downtown Tacoma? Over 20 public libraries across Pierce County will serve as points of assistance for voter registration/updates on Election Day (Tuesday, February 10) until 8 p.m. 

Find the nearest library:

• Puyallup Public Library - 324 S Meridian, Puyallup, WA 98371

• Pierce County Library System Locations

• Tacoma Public Library Locations

Tax Relief

• Pierce County Tax Exemption -  Limited-income individuals, seniors, and people experiencing disabilities, or other recognized circumstances, may qualify for tax relief, exemption, or deferral. 

• RCW 84.52.0531 – Washington State Law on School District Levy Limits - Learn about the state law that limits local school district levies to $2.50 per $1,000 of assessed value.
   
• Washington State Department of Revenue – Funding Education -  See how Washington schools are funded through state, federal, and local property-tax levies.
   
• OSPI – School Apportionment - See how OSPI calculates and distributes state K–12 funding, with links to dashboards, guidance, and contacts.

• PSD Budget Restoration - Learn how PSD is reviewing programs, staffing, and spending to balance the 2026–27 school year budget.
   
• Understanding Public School Funding - An overview of how state funding, local levies, and bonds work together to support Puyallup School District.